EcoSun Inc. $($ESI$)$ is a medium$-$size company that is developing solar energy systems for private residences and small businesses. It is privately owned, with the majority of the shares held by the company's president, Shu Mingfei. Started up to years ago, to date, it is mostly involved in research and development, but this year it completed its first customer sales and installation. Shu has engaged your firm to do the current year's audit because she plans to obtain $$20$ million in debt financing from outside investors to allow further commercialization of the ESI systems.

You are now reviewing ESI's preliminary general ledger trial balance in order to begin preparing the audit planning. The following is a summary of the accounts that appear in this trial balance as at year$-$end:

$\backslash$table$[[$Account$,$Balance DR$/($CR$)],[$Cash$,$$$101,209$